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2023-03-31-accounts

Page
Trustees'
Annual
Report (Incorporating		 the Director's Report)
Independent
Examiner's
Report		 to the Trustees
Statement
of Financial Activities		 (Including Income and Expenditure Account)
Statement of Financial Position
Statement ofCash Flows
Notes to the Financial Statements
The Following Pages Do Not Form Part ofthe Financial Statements
Detailed Statement of Financial Activities 20

Year Ended Year Ended 31 March 2023 31 March 2023 31 March 2023 31 March 2023 31 March 2023
f
n		 inistr ive Details
Registered charity name Middlesbrough Citizens Advice Bureau
Charity registration number 1096071
Company registration number 04573848
Principal office and registered 3 Bolckow Street
office Middlesbrough
TS1 1TH
The Trustees
MrJ Broadbent
Mr E D Kirkham (Chair)
Ms K Leonard (Treasurer)
MrJ Pulman (Resigned 22 November 2022)
Mr K Salton (Vice Chair)
Ms R Surrey
Mr C Wilson
Mr E Ndhovlu
Appointed as Advisors by MBC Cllr J Thompson Cllr BCooper
Staff Representatives Ms K Rose Mr C McCrossan
Company Secretary MrJ M Daniels
Independent Examiner Jane Ascroft FCA MA (Cantab)
Enterprise
House
Harmire
Enterprise		 Park
Barnard Castle
County
Durham
DL12 BXP
Small Company Provisions

2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Note 6 6 8 6
Income and endowments
Donations
and legacies
Charitable
activities		 5
6		 115
278,090		 502,507 115
780,597		 170
1,011,997
Investment
income		 7 404 404
Total income 278,609 502,507 781,116 1,012,167
Expenditure
Expenditure
on charitable		 activities 8,9 291,097 580,959 872,056 997,810
Total expenditure 291,097 580,959 872,056 997,810
Net (expenditure)/income (12,488) (78,452) (90,940) 14,357
Transfers
between		 funds (28,005) 28,005
Net movement
in		 funds (40,493) (50,447) (90,940) 14,357
Reconciliation
of		 funds
Total funds brought forward 416,177 112,159 528,336 513,979
Total funds carried forward 375,684 61,712 437,396 528,336

2023 2022
Note 8 5
Fixed Assets
Tangible fixed assets 16 91,110 108,017
Current Assets
Debtors
Cash at bank and in		 hand 17 84,925
355,172		 73,604
430,299
440,097 503,903
Creditors: amounts falling due within one year 18 91,837 76,841
Net Current Assets 348,260 427,062
Total Assets Less Current Liabilities 439,370 535,079
Provisions 19 1,974 6,743
Net Assets 437,396 528,336
Funds ofthe Charity
Restricted
funds
Unrestricted
funds		 61,712
375,684		 112,159
416,177
Total charity funds 21 437,396 528,336

Middlesbrough
Citi
Statement ofCash Flows		 zens Advice Bureau
Year Ended 31 March 2023
2023 2022
Cash Flows from Operating
Net (expenditure)/income		 Activities (90,940) 14,357
Adjustments
for:
Depreciation
of tangible
fixed		 assets 16,907 18,359
Other interest receivable
and		 similar income (404)
Accrued (income)/expenses (332) 7,662
Changes/n:
Trade and other debtors		 (12,616) (17,809)
Trade and other creditors 16,623 2,849
Provisions
and employee
benefits		 (4,769) (23,283)
Cash generated
from operations		 (75,531) 2,135
Interest received 404
Net cash (used in)/from
operating
activities		 (75,127) 2,135
Net (Decrease)/increase
in		 Cash and Cash Equivalents (75,127) 2,135
Cash and Cash Equivalents at Beginning ofYear 430,299 428,164
Cash and Cash Equivalents at End of Year 355,172 430,299

6. Charitable
Activities
Unrestricted Restricted Total Funds
Funds Funds 2023
6 f 6
Middlesbrough
Council - Core		 funding 87.314 87,314
Advocacy Service 186,153 186,153
MASDAP 152,550 152,550
Middlesbrough
Council - Hubs		 200,000 200,000
Energy Redress Scheme 3,758 3,758
Macmillan
Cancer Support		 30,000 30,000
Mental Health 28,000 28,000
Step Forward Tees Valley - BBO 13,223 13,223
Community
Justice Fund		 14,672 14,672
Warm
Up North		 37,322 37,322
Barclays 4,500 4,500
LSLiP 18,406 18,406
Warm Homes Fund 76 76
Other income from charitable activities 4,623 4,623
278,090 502,507 780,597
Unrestricted Restricted Total Funds
Funds
6		 Funds
f		 2022
E
Middlesbrough
Council - Core		 funding 87,314 87,314
Advocacy Service 213,274 213,274
MASDAP 201,098 201,098
Middlesbrough
Council - Hubs		 200,000 200,000
Energy Redress Scheme 17,496 17,496
Macmillan
Cancer Support		 30,000 30,000
Help To Claim 154,696 154,696
Menial Health 28,000 28,000
Step Forward Tees Valley - BBO 17,129 17,129
North Ormesby
OR		 9,000 9,000
LSLiP 41,736 41,736
Warm Homes Fund 12,152 12,152
Other income from charitable activities 102 102
300,690 711,307 1,011,997
7, Investment
Income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
6 6 E 6
Bank interest receivable 404 404

Unrestricted Restricted Total Funds
Funds Funds 2023
8 8 8
Costs ofcharitable activities 193,257 414,941 608,198
Support costs 97,840 166,018 263,858
291.097 580,959 872,056
Unrestricted Restricted Total Funds
Funds Funds 2022
8 6 f
Costs ofcharitable activities 196,617 575,061 771,678
Support costs 72,697 153,435 226,132
269.314 728,496 997,810
9. Expenditure on Charitable Activities by Activity Type
Activities
undertaken Total funds Total fund
directly Support costs 2023 2022
8 8 6 E
Coals ofcharitable activities 608,198 263.858 872,056 997,810
10. Analysis ofGrants
2023 2022
8 8
Grants to Institutions
Actes 18,300 30,188
Age UK 13,125 17,500
CHAC 62,500 62,364
Middlesbrou h Council 22,500 22,500
116,425 132,552
Grants to Individuals
Stockton Citizens Advice 7,543
Hartlepool Citizens Advice 235
7,778
Total grants 116,425 140,330

11. Net (Expenditure)/income Net (Expenditure)/income
Net (expenditure)/income is slated after charging/(crediting):
2023 2022
8 5
Depreciation of tangible fixed assets 16,907 18,359
12. Independent Examination Fees
2023 2022
8 8
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,200

Staff Cos ts ts
The total staff costs and employee benefits for the reporting period are analysed as follows:
2023 2022
6 6
Wages and salaries 549,040 681,686
Social security costs 40,605 47,009
Employer contributions to pension plans 18,460 17.075
Movement in pension provision (4,769) (15,703)
603,336 730,067

Freehold Office Computer
Buildings Equipment Equipment Total
E E E E
Cost
At 1 April 2022 and 31 March 2023 393,967 45,566 6,292 445.825
Depreciation
At 1 April 2022 292,736 38,780 6,292 337.808
Charge for the year 15,759 1,148 16.907
At 31 March 2023 308,495 39,928 6,292 354,715
Carrying
amount
At 31 March 2023		 85,472 5.638 91,110
At 31 March 2022 101,231 6,786 108,017
17. Debtors
2023 2022
E E
Trade debtors 39,932 35,420
Prepaymenls
and accrued income		 44,993 28,791
Other debtors 9,393
84,925 73,604
18. Creditors: amounts falling due within one year
2023 2022
E E
Trade creditors 16,800 7,306
Accruals and deferred income 40,103 41,730
Social security and other taxes 19,080 23,153
Pension creditor 3,354 4,652
91,837 76,841
19. Provisions
Pensions
and similar
obligations
E
At 1 April 2022 6,743
Other movements (4769)
At 31 March 2023 1,974

20 Pensions
and Other Post Retirement		 Pensions
and Other Post Retirement		 Pensions
and Other Post Retirement		 Benefits Benefits Benefits cosrinue cosrinue
Deficit contribution paid (7,598) (7,377)
Remeasurements - Impact of any changes in assumptions (155) 1,027
Remeasurements -Changes to the contribution schedule (15,703) Nil
Provision at end of period 13,486 60,052
Income and Expenditure
Impact
2023 2022
6
Interest expense 173 800
Remeasurements - Impact of any change in assumptions (155) 1,027
Remeasurements -
Amendments		 to the contribution schedule (15,703) Nil
Costs recognised in income and expenditure accounts 17,057 16,968
'includes
defined		 contribution
schemes		 and future service contributions (i.e. excluding any deficit
reduction
payments)
to defined		 benefit schemes which are treated as defined contribution
schemes.
Assumptions
2023 2022 2021
6 6 f
Rate ofdiscount 2 1 3
sche me at each year end period:
2023 2022 2021
6 f 6
Year 2 2.457 7,826 7,598
Year 3 2,457 8,061 7,826
Year 4 Nil 6,919 8,061
Year 5 Nil Nil 6,919

Unrestricte d funds
At At 31 March
1 April 2022 Income Expenditure Transfers 2023
E E E E E
General
funds		 264,946 92,456 (41,817) (75,373) 240,212
Advocacy Service 186,153 (233,521) 47,368
Designated Fund-
Contingency 50,000 50,000
Fixed Asset funds 101,231 (15,759) 85,472
416,177 278,609 (291,097) (28,005) 375,684
At At 31 March
1 April 2021 Income Expenditure Transfers 2022
E E E E E
General
funds		 242,182 87,586 (2,443) (62,379) 264,946
Advocacy Service 213,274 (251,112) 37,838
Designated Fund-
Coniingency 50,000 50,000
Fixed Asset funds 116,990 (15,759) 101,231
409,172 300,860 (269,314) (24,541) 416,177
Restricted funds
At At 31 March
1 April 2022 Income Expenditure Transfers 2023
E E E E E
MASDAP 152,550 (175,316) (22,766)
Middlesbrough Council
Hubs 55,875 200,000 (195,200) 60,675
Macmillan Cancer
Support 38,112 30,000 (26,234) 41,878
Mental
Health		 28,000 (41,955) (13,955)
Slap Forward Tees
Valley (BBO) 13,223 (22,570) 9,347

a s s o Charitab e a s s o Charitab e Funds continue
North Ormesby OR 18,172 (18,172)
LSLiP 18,406 (29,403) 10,997
Energy Redress
Scheme 3,758 (10,086) 6,328
Barclays 4,500 (5,065) (565)
Warm Homes Fund 76 (76)
Community
Justice Fund		 14,672 (16,081) 1,409
Warm
Up North		 37,322 (40,877) (3,555)
112,159 502,507 (580,959) 28,005 61,712
At At 31 March
1 April 2021
6		 income
f		 Expenditure
6		 Transfers
6		 2022
6
MASDAP 201,098 (184,883) (16,215)
Middlesbrough Council
Hubs 51,639 200,000 (195,764) 55,875
Benefits for Migrants 3,251 (3,251)
Macmillan
Cancer
Support 28,561 30,000 (20,449) 38,112
Mental Health 28,000 (34,026) 6,026
Step Forward Tees
Valley (BBO) 17,129 (20,247) 3.118
North Ormesby OR 4,632 9,000 (2,924) 7.464 18,172
Access to Justice LP 8,894 (20,174) 11,280
Warmer Homes 12,152 (16,861) 4.709
Help to Claim 366 154,696 (155,731) 669
North Ormesby MM 7,464 (7,464)
LSLiP 41,736 (57,461) 15,725
Energy Redress
Scheme 17,496 (19,976) 2,480
104,807 711,307 (728,496) 24,541 112,159

Analysis of Net A ssets Between Funds
Unrestricted Restricted Total Funds
Funds Funds 2023
E E E
Tangible fixed assets 91,110 91.110
Current assets 378.385 61,712 440,097
Creditors less than 1 year (91,837) (91,837)
Provisions (1,974) (1,974)
Net assets 375,684 61,712 437,396
Unrestricted Restricted Total Funds
Funds Funds 2022
E E E
Tangible fixed assets 108,017 108,017
Current assets 382,351 112,159 494,510
Creditors less than 1 year (67,448) (67,448)
Provisions (6,743) (6,743)
Net assets 416,177 112,159 528,336

23. Analysis of Ch an ges
in		 Net Debt
At
At 1 Apr 2022 Cash flows 31 Mar 2023
E E E
Cash at bank and in hand 430.299 (75,127) 355,172
24. Operating Lease Commitments
The total future minimum lease payments under non-cancellable operating leases are as follows:
2023 2022
E E
323 482
323
646 482

Middlesbrough Middlesbrough Citizens Advice Bureau
Management Information
Year Ended 31 March 2023

2023 2022
6 6
Income and endowments
Donations
and legacies
Donations
and gifts		 115 170
Charitable
activities
Middlesbrough
Council		 - Core funding 87,314 87,314
Advocacy Service 186,153 213,274
MASDAP 152,550 201,098
Middlesbrough
Council		 - Hubs 200,000 200,000
Energy Redress Scheme 3,758 17,496
Macmillan
Cancer Support		 30,000 30,000
Help To Claim 154,696
Mental
Health		 28,000 28,000
Slap Forward Tees Valley - BBO 13,223 17,129
Community
Justice		 Fund 14,672
Warm
Up North		 37,322
North Ormesby
OR		 9,000
8arclays 4,500
LSLIP 18,406 41,736
Warm Homes Fund 76 12,152
Other income from charitable activities 4,623 102
780,597 1,011,997
Investment
income
Bank interest receivable 404
Total income 781,116 1,012,167
Expenditure
Activities undertaken directly
Wages 413,544 551,970
Employer's
NIC		 40,605 47,009
Pension costs 13,691 1,372
Premises costs 407 399
Office costs 6,764 7,927
Staf and volunteer costs 15,485 14,334
Payments
to partners		 and other costs 117,702 148,667
608,198 771,678
Support costs
Wages 135,496 129,716
Premises costs 70,981 37,848
Office costs 31,629 35,788
Depreciation 16,907 18,359
Staf and volunteer costs 1,754 1,198
Payments
to partners		 and other costs 6,691 439
Governance
costs		 400 2,784
263,858 226,132
Expenditure
on charitable		 activities 872,056 997,810

Detailed Statement of Financial Activities
(cunriuuuei
Year Ended 31 March 2023
2023 2022
Net (expenditure)/income (90,940) 14,357